DE VOS CONSULTANCY: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DE VOS CONSULTANCY
Largest movements
- Cash -€24,323
down €24,323 (-100.0%), from €24,324 to €1
mainly Contributions, distributions and other (-€35,500) and Debts after one year (-€30,850)
- Tangible fixed assets -€18,039
down €18,039 (-6.5%), from €276,851 to €258,812
of which Land and buildings: -€14,263
- Other debts +€85,631
up €85,631 (+9,969%), from €859 to €86,490
- Reserves -€35,500
down €35,500 (-14.3%), from €247,860 to €212,360
- Debts after one year -€30,850
down €30,850 (-62.3%), from €49,494 to €18,644
- Profit (loss) carried forward -€26,576
down €26,576 (-16.4%), from €162,365 to €135,789
- Current portion of long-term debt -€18,039
down €18,039 (-34.5%), from €52,354 to €34,315
- Gross operating margin -€127,359
down €127,359, from €122,399 to -€4,959
- Taxes -€27,047
down €27,047 (-97.5%), from €27,727 to €680
- Depreciation -€16,824
down €16,824 (-48.3%), from €34,864 to €18,039
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €556,366 | €515,433 | -€40,933 | -7.4% |
| Fixed assets | 21/28 | €276,851 | €258,812 | -€18,039 | -6.5% |
| Tangible fixed assets | 22/27 | €276,851 | €258,812 | -€18,039 | -6.5% |
| Land and buildings | 22 | €272,895 | €258,631 | -€14,263 | -5.2% |
| Furniture and vehicles | 24 | €3,956 | €180 | -€3,776 | -95.4% |
| Current assets | 29/58 | €279,515 | €256,621 | -€22,893 | -8.2% |
| Amounts receivable after more than one year | 29 | €183,776 | €183,776 | = | 0.0% |
| Other amounts receivable | 291 | €183,776 | €183,776 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €66,286 | €67,244 | +€958 | +1.4% |
| Trade receivables | 40 | €18,150 | - | -€18,150 | |
| Other amounts receivable | 41 | €48,136 | €67,244 | +€19,108 | +39.7% |
| Cash at bank and in hand | 54/58 | €24,324 | €1 | -€24,323 | -100.0% |
| Deferred charges and accrued income | 490/1 | €5,129 | €5,601 | +€472 | +9.2% |
| Total equity and liabilities | 10/49 | €556,366 | €515,433 | -€40,933 | -7.4% |
| Equity | 10/15 | €428,825 | €366,749 | -€62,076 | -14.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €247,860 | €212,360 | -€35,500 | -14.3% |
| Distributable reserves | 133 | €247,860 | €212,360 | -€35,500 | -14.3% |
| Profit (loss) carried forward | 14 | €162,365 | €135,789 | -€26,576 | -16.4% |
| Amounts payable | 17/49 | €127,541 | €148,684 | +€21,143 | +16.6% |
| Amounts payable after more than one year | 17 | €49,494 | €18,644 | -€30,850 | -62.3% |
| Financial debts | 170/4 | €49,494 | €18,644 | -€30,850 | -62.3% |
| Amounts payable within one year | 42/48 | €77,958 | €129,518 | +€51,560 | +66.1% |
| Current portion of amounts payable after more than one year | 42 | €52,354 | €34,315 | -€18,039 | -34.5% |
| Financial debts | 43 | - | €1,718 | +€1,718 | |
| Credit institutions | 430/8 | - | €1,718 | +€1,718 | |
| Trade debts | 44 | €14,610 | €5,240 | -€9,370 | -64.1% |
| Suppliers | 440/4 | €14,610 | €5,240 | -€9,370 | -64.1% |
| Taxes, remuneration and social security | 45 | €10,136 | €1,757 | -€8,379 | -82.7% |
| Taxes | 450/3 | €10,136 | €1,757 | -€8,379 | -82.7% |
| Other amounts payable | 47/48 | €859 | €86,490 | +€85,631 | +9,969% |
| Accrued charges and deferred income | 492/3 | €89 | €522 | +€433 | +488% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,864 | €18,039 | -€16,824 | -48.3% |
| Other operating charges | 640/8 | €4,041 | €3,298 | -€742 | -18.4% |
| Gross operating margin | 9900 | €122,399 | -€4,959 | -€127,359 | |
| Operating profit (loss) | 9901 | €83,495 | -€26,297 | -€109,792 | |
| Financial income | 75/76B | €4,013 | €4,276 | +€263 | +6.6% |
| Recurring financial income | 75 | €4,013 | €4,276 | +€263 | +6.6% |
| Financial charges | 65/66B | €4,574 | €3,875 | -€700 | -15.3% |
| Recurring financial charges | 65 | €4,574 | €3,875 | -€700 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | €82,933 | -€25,896 | -€108,829 | |
| Income taxes | 67/77 | €27,727 | €680 | -€27,047 | -97.5% |
| Profit (loss) for the period | 9904 | €55,207 | -€26,576 | -€81,783 | |
| Profit (loss) for the period to be appropriated | 9905 | €55,207 | -€26,576 | -€81,783 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.